ZIGUP plc (ZIG) — Working Capital to Net Assets Ratio
ZIGUP plc (ZIG) has a Working Capital to Net Assets ratio of -2.3% as of October 2025. Working capital of GBX-25.41 Million (current assets of GBX444.40 Million minus current liabilities of GBX469.82 Million) is measured against net assets of GBX1.08 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See ZIGUP plc (ZIG) flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ZIGUP plc Working Capital to Net Assets (1985–2025)
This chart shows how ZIGUP plc's Working Capital to Net Assets ratio has evolved across 46 annual periods from 1985 to 2025. As of October 2025, the ratio stands at -2.3%, reflecting working capital of GBX-25.41 Million against net assets of GBX1.08 Billion GBX. See ZIGUP plc defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for ZIGUP plc (1985–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for ZIGUP plc from 1985 to 2025, covering 46 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see ZIGUP plc market cap and net worth.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 0.5% | GBX5.30 Million | GBX1.06 Billion | GBX444.60 Million | GBX439.30 Million | ▼ -5.2 pp |
| 2024 | 5.7% | GBX59.69 Million | GBX1.04 Billion | GBX508.47 Million | GBX448.78 Million | ▼ -5.9 pp |
| 2023 | 11.6% | GBX115.61 Million | GBX994.60 Million | GBX524.89 Million | GBX409.28 Million | ▲ +2.5 pp |
| 2022 | 9.1% | GBX86.05 Million | GBX946.76 Million | GBX409.74 Million | GBX323.69 Million | ▲ +2.4 pp |
| 2021 | 6.6% | GBX60.30 Million | GBX908.13 Million | GBX335.06 Million | GBX274.76 Million | ▼ -3.2 pp |
| 2020 | 9.8% | GBX85.71 Million | GBX871.57 Million | GBX412.37 Million | GBX326.66 Million | ▼ -10.2 pp |
| 2019 | 20.0% | GBX32.29 Million | GBX161.08 Million | GBX231.53 Million | GBX199.24 Million | ▲ +18.7 pp |
| 2019 | 1.3% | GBX7.31 Million | GBX563.62 Million | GBX137.49 Million | GBX130.18 Million | ▼ -12.4 pp |
| 2018 | 13.7% | GBX21.93 Million | GBX160.19 Million | GBX212.16 Million | GBX190.23 Million | ▲ +13.1 pp |
| 2018 | 0.6% | GBX3.06 Million | GBX539.13 Million | GBX134.05 Million | GBX130.98 Million | ▼ -15.7 pp |
| 2017 | 16.2% | GBX25.81 Million | GBX158.95 Million | GBX179.20 Million | GBX153.39 Million | ▲ +12.0 pp |
| 2017 | 4.2% | GBX21.64 Million | GBX516.62 Million | GBX137.70 Million | GBX116.07 Million | ▼ -10.0 pp |
| 2016 | 14.2% | GBX22.82 Million | GBX160.29 Million | GBX161.52 Million | GBX138.70 Million | ▲ +9.4 pp |
| 2016 | 4.8% | GBX22.81 Million | GBX471.02 Million | GBX141.86 Million | GBX119.05 Million | ▼ -40.6 pp |
| 2015 | 45.5% | GBX71.58 Million | GBX157.45 Million | GBX152.96 Million | GBX81.38 Million | ▲ +41.0 pp |
| 2015 | 4.4% | GBX18.86 Million | GBX426.36 Million | GBX103.17 Million | GBX84.31 Million | ▼ -42.6 pp |
| 2014 | 47.0% | GBX66.78 Million | GBX142.09 Million | GBX141.10 Million | GBX74.33 Million | ▲ +35.7 pp |
| 2014 | 11.3% | GBX44.28 Million | GBX390.73 Million | GBX116.99 Million | GBX72.72 Million | ▼ -4.1 pp |
| 2013 | 15.4% | GBX56.44 Million | GBX366.65 Million | GBX117.43 Million | GBX61.00 Million | ▲ +35.8 pp |
| 2012 | -20.4% | GBX-74.74 Million | GBX366.14 Million | GBX129.20 Million | GBX203.94 Million | ▼ -63.1 pp |
| 2011 | 42.7% | GBX145.17 Million | GBX339.76 Million | GBX242.88 Million | GBX97.71 Million | ▲ +44.7 pp |
| 2010 | -2.0% | GBX-6.02 Million | GBX305.11 Million | GBX250.45 Million | GBX256.48 Million | ▼ -96.3 pp |
| 2009 | 94.3% | GBX172.37 Million | GBX182.76 Million | GBX357.25 Million | GBX184.88 Million | ▲ +59.3 pp |
| 2008 | 35.0% | GBX139.60 Million | GBX398.55 Million | GBX253.92 Million | GBX114.32 Million | ▲ +2.0 pp |
| 2007 | 33.0% | GBX119.62 Million | GBX362.43 Million | GBX220.51 Million | GBX100.88 Million | ▲ +19.7 pp |
| 2006 | 13.3% | GBX42.58 Million | GBX320.29 Million | GBX149.91 Million | GBX107.32 Million | ▼ -4.7 pp |
| 2005 | 18.0% | GBX40.50 Million | GBX225.03 Million | GBX140.91 Million | GBX100.41 Million | ▲ +26.5 pp |
| 2004 | -8.5% | GBX-15.93 Million | GBX188.31 Million | GBX117.83 Million | GBX133.76 Million | ▲ +48.1 pp |
| 2003 | -56.5% | GBX-86.61 Million | GBX153.21 Million | GBX99.14 Million | GBX185.76 Million | ▼ -12.3 pp |
| 2002 | -44.3% | GBX-60.68 Million | GBX137.05 Million | GBX89.08 Million | GBX149.75 Million | ▼ -2.7 pp |
| 2001 | -41.5% | GBX-51.62 Million | GBX124.29 Million | GBX82.24 Million | GBX133.87 Million | ▼ -12.7 pp |
| 2000 | -28.8% | GBX-32.53 Million | GBX112.80 Million | GBX75.64 Million | GBX108.17 Million | ▼ -14.5 pp |
| 1999 | -14.4% | GBX-14.90 Million | GBX103.86 Million | GBX77.54 Million | GBX92.45 Million | ▼ -13.7 pp |
| 1998 | -0.6% | GBX-758.00K | GBX122.16 Million | GBX79.98 Million | GBX80.74 Million | ▲ +10.9 pp |
| 1997 | -11.5% | GBX-9.31 Million | GBX80.70 Million | GBX52.47 Million | GBX61.77 Million | ▼ -38.1 pp |
| 1996 | 26.5% | GBX18.77 Million | GBX70.75 Million | GBX58.33 Million | GBX39.56 Million | ▼ -5.9 pp |
| 1995 | 32.4% | GBX19.75 Million | GBX60.99 Million | GBX52.30 Million | GBX32.54 Million | ▼ -97.4 pp |
| 1994 | 129.8% | GBX70.81 Million | GBX54.56 Million | GBX105.55 Million | GBX34.74 Million | ▲ +36.3 pp |
| 1993 | 93.4% | GBX46.02 Million | GBX49.26 Million | GBX95.97 Million | GBX49.95 Million | ▼ -2.8 pp |
| 1992 | 96.2% | GBX48.58 Million | GBX50.50 Million | GBX99.39 Million | GBX50.81 Million | ▲ +5.7 pp |
| 1991 | 90.5% | GBX56.53 Million | GBX62.48 Million | GBX119.85 Million | GBX63.32 Million | ▼ -1.1 pp |
| 1990 | 91.6% | GBX58.76 Million | GBX64.17 Million | GBX122.36 Million | GBX63.60 Million | ▲ +0.3 pp |
| 1989 | 91.2% | GBX52.54 Million | GBX57.58 Million | GBX109.06 Million | GBX56.52 Million | ▼ -1.5 pp |
| 1988 | 92.8% | GBX52.47 Million | GBX56.56 Million | GBX107.47 Million | GBX55.00 Million | ▼ -9.3 pp |
| 1986 | 102.1% | GBX21.82 Million | GBX21.37 Million | GBX40.76 Million | GBX18.95 Million | ▼ -0.4 pp |
| 1985 | 102.5% | GBX20.28 Million | GBX19.80 Million | GBX41.45 Million | GBX21.16 Million | — |